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Bombay High Court Allows Plaintiff's Summary Suit for Recovery of Contractual Payment in Earth Filling Work Dispute. Court holds that plaintiff proved contract and performance, and defendant failed to prove defence of poor quality or inflated claims.

The plaintiff, Mrs. Prabha P. Shenai, carrying on business as a proprietress in civil construction works under the name M/s. Sterling Engineering Co.,...

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Bombay High Court Quashes Show Cause Notice in Service Tax Case Due to Inordinate Delay and Lack of Jurisdiction. Refundable deposit received from SEZ developer not taxable as service, and 10-year delay in issuing SCN violates principles of natural justice.

The petitioner, Coventry Estates Pvt. Ltd. (formerly S and H Services Pvt. Ltd.), was engaged in construction of a residential complex in a Special Ec...

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Madras High Court Dismisses Revenue's Appeal in Capital Gains vs Business Profits Dispute. Profit on Sale of Land Held as Capital Gains Where Assessee Not in Property Development Business.

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal for assessment year 2004-05. The a...

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Bombay High Court Allows Petition Challenging Inclusion of Dry Fruits Under APMC Act — Notifications Ultra Vires. Definition of Agricultural Produce Under Section 2(a) of Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 is Exhaustive and Does Not Include Dry Fruits/Dry Dates.

The petitioner, a partnership firm dealing in dry fruits and dry dates, challenged the validity of notifications dated 20.6.1988 and 18.10.1988 issued...